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UNITED STATES v. HARPER

Misc. No. 74-235.

397 F.Supp. 983 (1975)

UNITED STATES of America et al. v. Robin HARPER.

United States District Court, E. D. Pennsylvania.

March 31, 1975.

Attorney(s) appearing for the Case

Gilbert Scutti, Robert Forster, Asst. U. S. Attys., Philadelphia, Pa., for plaintiff.

John D. Egnal, Philadelphia, Pa., for defendant.

MEMORANDUM AND ORDER

NEWCOMER, District Judge.

Respondent Robin Harper is a Quaker who has refused to pay any income taxes since 1958. In 1971 the IRS determined respondent's deficiency for the years 1962-1967, a determination which respondent unsuccessfully challenged in the Tax Court on the grounds, inter alia, that the payment of taxes to be used for war violated his religious beliefs and thus his First...

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